Finding 399207 (2023-001)

Finding 2023.001: Reporting Grantor: U.S. Department of Health and Human Services Federal Program Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Criteria In accordance with the reporting requirements of the U.S. Department of Health and Human Services, the Network is required to accurately report to HRSA the methodology applied to the provider relief funds received. Condition/Context In connection with the Reporting test for the Provider Relief Fund Award, we noted that the Network’s final reconciliation of the Provider Relief Fund Award did not agree to the reports submitted to HRSA due to the fact that the lost revenue option II was used rather than option III. Cause The Network inadvertently reported the incorrect methodology. Once identified, adjustments were required for final reconciliation to Provider Relief Funding, however, the Network was unable to revise or resubmit prior reports via the Provider Relief Portal. Questioned Costs None. Effect The Network did not comply with the appropriate rules and regulations as per the reporting requirements of the Provider Relief Fund program. Identification of Repeat Finding No Recommendation The Network should ensure that the reporting over the provider relief funds is accurate prior to submission. Views of Responsible Officials Procedures will be put in place to review accuracy of reporting prior to submission and management will maintain supporting documentation related to revisions identified on behalf of the Network.